Calculating the minimum wage

Guidance on calculating the minimum wage, to help employers meet national minimum wage legislation.


Calculating the minimum wage


This guidance provides practical advice and examples to explain:

  • what counts and does not count as pay and working hours for minimum wage purposes
  • eligibility for the minimum wage
  • how to calculate the minimum wage
  • how we will enforce the minimum wage

It also applies to workers entitled to the national living wage.

Published 22 April 2013
Last updated 1 October 2016 + show all updates
  1. Updated with new national minimum wage rates.
  2. Added text to page 31 about ‘workplace working’.
  3. Update to example figures given on page 51 of the guidance.
  4. Update to example figures given on page 51 of the guidance.
  5. Updated section 2 of the guidance.
  6. Updated examples of calculations in line with new rates and added information on national living wage.
  7. Examples of calculations updated in line with new rates.
  8. Added a new paragraph called 'Family member exemption' in section 1.
  9. Updated guidance on sleeping between duties.
  10. Updated guidance on calculating the minimum wage for 2014.
  11. Updated Calculating the NMW added
  12. First published.